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ESSENCE COMMUNICATION PVT LIMITED vs. COMMISSIONER OF CENTRAL GOODS SERVICE TAX, AUDIT-II, DELHI
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
SACHIN DATTA

Pet. Counsel

Pradeep Jain

Sambhav Jain

Tarun Chawla

Res. Counsel

Rajesh Mishra

Harishh Singhal

B. Prakash

Petitioner / Applicant	ESSENCE COMMUNICATION PVT LIMITED
Respondent	COMMISSIONER OF CENTRAL GOODS SERVICE TAX, AUDIT-II, DELHI
Court	Delhi High Court
State	Delhi
Date	Jul 11, 2024
Order No.	W. P. (C) 8437/2024 & CM No. 34840/2024
Citation	2024(7) TAXREPLY 10301
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ORDER
VIBHU BAKHRU, J. (ORAL) 1. The petitioner has filed the present petition impugning an Order-in-Original dated 12.03.2024 (hereafter the impugned order) passed by the Office of the Commissioner of Central Goods & Service Tax, Audit-II, Delhi, inter alia, confirming the demand of service tax amounting to ₹20,74,77,321/- (Rupees Twenty Crores Seventy-four Lacs Seventy-seven Thousand Three Hundred Twenty-one Only) and Cenvat Credit amounting to ₹10,49,42,030/- (Rupees Ten Crores Forty-nine Lacs Forty-two Thousand Thirty Only). In addition, the concerned authority also imposed penalties amounting to ₹20,74,77,321/- (Rupees Twenty Crores Seventy-four Lacs Seventy-seven Thousand Three Hundred Twenty-one Only) under Section 78 of the Finance Act, 1994 for failure to pay the service tax and ₹10,49,42,030/- (Rupees Ten Crores Forty-nine Lacs Forty-two Thousand Thirty Only) for utilizing the inadmissible cenvat credit. 2. It is the petitioner’s case that it had not re....